Howard Chen began college last year and is in the process of applying again for financial aid for his third year of college. Howard received some distributions from various sources to pay for his expenses in his first year. Which one of the following distributions that occurred last year will not have an adverse effect on the financial aid that Howard may receive in the coming year? O A distribution of contributions made by Howard's parents to a Roth IRA A qualified distribution from a 529 Savings Plan that was funded with a transfer from Howard's TMA account. A qualified distribution from a 529 Savings Plan owned by Howard's grandparents. O A distribution of income from a trust established for Howard